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我国企业破产法规定,企业被宣告破产后,由人民法院组织成立的清算组接管破产企业,进行清产变现,将破产财产优先拨付破产费用以后,按照先清偿有担保债权,后清偿无担保债权的顺序清偿,后者又按照应付职工工资和劳动保险费用,应交税款、其他无担保债权(即破产债权,下同)的顺序清偿。如何确定债权中的破产债权的维护全体债权人的合法权益,提高破产清算的公正性、有效性,是破产会计中的重大课题之一,也是清算组的重要职责之一。本文拟对此作些粗浅探讨。
According to the Bankruptcy Law of the People’s Republic of China, after an enterprise is declared bankrupt, the liquidation group established by the People’s Court takes over the bankruptcy enterprise, performs liquidation and liquidation, prioritizes the bankruptcy property to pay bankruptcy expenses, and then liquidates the secured creditor’s rights in advance to liquidate the unsecured claims. The order is settled, and the latter is repaid in the order of payroll and labor insurance expenses, taxes payable, and other unsecured claims (ie, bankruptcy claims, the same below). How to determine the creditor’s rights in the creditor’s right to safeguard the legitimate rights and interests of all creditors and improve the fairness and effectiveness of bankruptcy liquidation is one of the major issues in bankruptcy accounting and is also one of the important responsibilities of the liquidation team. This article intends to do some rough discussion.